RAINBOW CHILDREN'S MEDICARE PRIVATE LIMITED ,HYDERABAD vs DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD

Income Tax Appellate Tribunal, HYDERABAD ‘A’ BENCH : Hyderabad

Before: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

Hearing: 14/09/2020Pronounced: 17/09/2020

O R D E R Per Smt. P. Madhavi Devi, J.M. This is assessee’s appeal for the AY 2014-15 against the order of Ld.CIT-3, Hyderabad passed u/s 263 of the I.T. Act, 1961 dated 22.02.2019. This appeal has been taken through video conferencing on 14.09.2020 and both the parties were heard.

At the time of hearing, ld. Counsel for the assessee submitted that the order u/s 143(3) r.w.s. 263 of the I.T. Act, 1961 has been passed by the A.O. wherein no adjustments have been made by the AO and, therefore, the appeal of the assessee u/s 263 has become infructuous. The ld.Counsel for the assessee has also forwarded an e-mail dated 12th September, 2020

Rainbow Children’s Medicare Private Limited, Hyd. to this effect. Taking the same into consideration, assessee’s appeal is dismissed as ‘infructuous’.

In the result, assessee’s appeal is dismissed as ‘infructuous’. Order pronounced on 17th September, 2020.

RAINBOW CHILDREN'S MEDICARE PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD